2006•Journal of Heilongjiang Institute of TechnologyRequires access
On the module of logistics cost management using activity based costing
Yan Li
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Abstract
It is the profit resource of improving the economic benefit to cuts down the logistics cost.By analyzing the status quo of logistics cost management in China,the composing of logistics cost is presented.By researching characteristics of logistics cost,it designs the system,discusses the ways of logistics cost,applies ABC to logistics cost management,puts forward the countermeasures how to control and cut down the logistics cost.